Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 09 Sep 2024 01:07:52 GMT by Kwok keung Ho
I am an ordinary resident in UK in Y2023-2024. I had worked in Hong Kong in contract basis from Jun to Oct/23 (four months). Do I need to pay the Class 1 NI for this working abroad job? If yes, do I need through DCNI to submit the record. My worked company hasn’t any business office in UK. In addition, I need to submit SA102(employment) or SA106 (foreign income) for this case when I submit the self assessment for tax return.
Posted Fri, 27 Sep 2024 12:37:33 GMT by HMRC Admin 20 Response
Hi,
Your first step would be to write to HMRC for a liability decision. Please provide the following information in your letter:
•    full name
•    National Insurance Number
•    date of birth
•    date you left the UK - if applicable
•    your most recent UK address
•    your address abroad – if applicable
•    the type of work you do
•    your company name and address – UK and abroad
•    where your contract is held
•    how often you work in the UK
•    your normal working pattern (the days, weeks or months you regularly work)
The address to write to is:
PT Operations North East England
International Caseworker Department
HM Revenue and Customs,
BX9 1AN
More information on the Direct Payment National Insurance scheme can be found here -
PAYE20100 - Employer records: set up employer record: DPNI scheme - direct payment (tax and NIC)
With regards to submitting a self-assessment tax return, please contact the Self-Assessment helpline on 0300 200 3310, lines are open from 8am to 6pm, Monday to Friday.
Thank you.

You must be signed in to post in this forum.